01878nam a2200253 i 4500003000500000005001700005008004100022040002500063050002300088082001700111100003900128245004800167250001800215264006200233300002700295336002100322337002500343338002300368505103600391650001601427942004001443952012401483999001701607CSPC20251204162741.0251204s2024    ph            000 0 eng d  aCSPCbengcCSPCerda00aKF6369b.A476 202404a336.2bAm74i1 aAmpongan, Omar Erasmo G.,eauthor.10aIncome taxation /cOmar Erasmo G. Ampongan.  a18th edition. 1aPhilippines :b[Name of Publisher not identified],c2024.  av, 688 pages ;c21 cm.  2rdacontentatext  2rdamediaaunmediated  2rdacarrieravolume0 a1. General principles -- Definition of taxation -- Purposes of taxation -- Scope of taxation -- Basic principles of a sound tax system -- Nature or characteristics of the state's power to tax -- Limitations on the power of taxation -- Constitutional limitations -- Inherent limitations -- Aspects of taxation -- Taxes -- Definition of tax -- Classification of taxes -- Three inherent powers of the government -- Distinctions-eminent domain, police power and taxation -- Tax distinguished from license fee -- Tax distinguished from toll -- 2. Income taxation (with tax principles & remedies) Ampongan -- Tax distinguished from special assessment -- Tax distinguished from debt -- Tax distinguished from customs duties -- Double taxation -- Situs of taxation -- Interpretation of the tax laws -- Forms of escape from taxation -- The basic forms of escape from taxation -- Tax amnesty -- Doctrine of equitable recoupment -- Rule on set-off or compensation -- Taxpayer's suit -- Sources of tax laws -- Steps in the legislative process. 0aIncome tax.  2ddcn0cBKh336.2iAm74ikFILm2024  00102ddc4070aCSPCbCSPCcFILd2025-12-04l0oFIL 336.2 Am74i 2024p030871r2025-12-04 15:09:44t1-1w2025-12-04yBK  c31074d31074